101 T.C. 581 (1993), 26276-91, T.J. Enterprises, Inc. v. C.I.R.

Citation: 101 T.C. 581

Opinion Judge: RUWE, Judge:

Party Name: T.J. ENTERPRISES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: Lew E. Delo, for petitioner. Jeffrey M. Wong, for respondent.

Case Date: December 16, 1993

Court: U.S. Tax Court